ZSPCHIGH SIGNALFINANCIAL10-K

ZSPC experienced severe financial deterioration with revenue declining 27% to $27.9M, operating cash flow worsening by 102% to -$18.0M, and total assets shrinking 44% to $7.6M.

The company is exhibiting classic signs of financial distress with accelerating cash burn, significant asset reduction, and deepening operational losses. The dramatic deterioration in operating cash flow despite reduced current liabilities suggests fundamental business model challenges that pose material risk to the company's viability.

Comparing 2026-03-30 vs 2025-03-28View on EDGAR →
FINANCIAL ANALYSIS

ZSPC's financial position deteriorated severely across all key metrics, with revenue falling 27% to $27.9M while operating losses widened to -$22.1M and net losses increased to -$25.4M. The balance sheet contracted dramatically with total assets declining 44% to $7.6M, current assets falling 50% to $6.5M, and stockholders' equity becoming more negative at -$22.5M. Most concerning, operating cash flow doubled its negative burn rate to -$18.0M, indicating the company is consuming cash at an unsustainable pace despite reducing current liabilities by 17%.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-102.5%
-$8.9M-$18.0M

Operating cash flow fell 102.5% — earnings quality concerns; investigate working capital changes and non-cash items.

Accounts Receivable
Balance Sheet
-54.7%
$3.2M$1.4M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Stockholders Equity
Balance Sheet
-53.2%
-$14.7M-$22.5M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Current Assets
Balance Sheet
-49.9%
$12.9M$6.5M

Current assets declined 49.9% — monitor working capital adequacy and short-term liquidity.

Total Assets
Balance Sheet
-43.9%
$13.5M$7.6M

Total assets contracted 43.9% — asset sales, write-downs, or balance sheet optimization underway.

Revenue
P&L
-26.9%
$38.1M$27.9M

Revenue softened 26.9% — monitor whether this is cyclical or structural.

Inventory
Balance Sheet
-25.8%
$3.2M$2.4M

Inventory reduced 25.8% — lean inventory management or demand outpacing supply.

Operating Income
P&L
-25.4%
-$17.7M-$22.1M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Net Income
P&L
-21.9%
-$20.8M-$25.4M

Net income declined 21.9% — review whether driven by operations, interest costs, or non-recurring items.

Current Liabilities
Balance Sheet
-17.1%
$20.9M$17.3M

Current liabilities reduced — improved short-term financial position and working capital health.

LANGUAGE CHANGES
NEW — 2026-03-30
PRIOR — 2025-03-28
ADDED
(Exact name of registrant as specified in its charter) Delaware 35-2284050 (State of Other Jurisdiction of incorporation or Organization) (I.R.S.
See the definitions of large accelerated filer, accelerated filer, smaller reporting company, and emerging growth company in Rule 12b-2 of the Exchange Act.
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
Shares of common stock held by each executive officer and director and by each shareholder affiliated with a director or an executive officer have been excluded from this calculation because such persons may be deemed to be affiliates.
This determination of affiliate status is not necessarily a conclusive determination for other purposes.
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